OTC: GSMT

Global-Smart.Tech Inc.

CIK 0001940243 · SIC 6199 · Finance Services

Micro Revenue $79K Assets $125K as of Sep 20, 2026

Global-Smart.Tech Inc. (“the Company”, “we”, “us” or “our”) was incorporated on April 15, 2022 under the laws of the State of Wyoming United States of America. We provide cloud rendering services, operating an advanced platform designed for 3D interior designers and visualization professionals. The… About this business →

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10-K Filed Aug 13, 2026 · Period ending May 31, 2026

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8-K Filed Jun 15, 2026 · Period ending Jun 12, 2026

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10-Q Filed Apr 9, 2026 · Period ending Feb 28, 2026

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8-K Filed Apr 3, 2026 · Period ending Mar 31, 2026

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10-Q Filed Dec 30, 2025 · Period ending Nov 30, 2025

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10-K/A Filed Sep 3, 2025 · Period ending May 31, 2025

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10-K Filed Aug 29, 2025 · Period ending May 31, 2025

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8-K Filed Apr 3, 2025 · Period ending Mar 31, 2025

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S-1/A Filed Sep 6, 2024

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S-1/A Filed Aug 13, 2024

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S-1/A Filed Jul 11, 2024

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S-1 Filed Oct 5, 2022

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Latest financial statements

From 10-K filed Aug 13, 2026 (period ending May 31, 2026). As printed on the EDGAR/iXBRL face — not generated by the model.

As filed

Statements of Operations

Description Year ended May 31, 2026 Year ended May 31, 2025
Revenues 79,156 6,868
Operating Expenses
Professional Fees 43,441 29,513
Depreciation Expense 74,198 74,197
General and Administrative Expenses 65,285 27,532
Total Operating Expenses 182,924 131,242
Net Loss from Operations (103,768) (124,374)
Provision for Income Taxes - -
Net Loss (103,768) (124,374)
Loss per Common Share Basic & Diluted (0.02) (0.02)
Weighted Average Number of Common Shares Outstanding Basic & Diluted 6,130,669 5,035,284

Balance Sheets

Description May 31, 2026 May 31, 2025
Assets
Current Assets
Сash 81 12,943
Prepaid Expenses 9,100 18,295
Total Current Assets 9,181 31,238
Fixed Assets
Equipment, net 113,718 186,516
Website Development, net 1,750 3,150
Total Fixed Assets 115,468 189,666
Total Assets 124,649 220,904
Liabilities and Stockholders’ Equity (Deficit)
Current Liabilities
Accrued Salaries 25,550 25,550
Deferred Revenue - 4,000
Loan from Related Parties 434,425 430,115
Total Current Liabilities 459,975 459,665
Total Liabilities 459,975 459,665
Stockholders’ Equity (Deficit)
Common Stock ($0.001 par value, 75,000,000 shares authorized; 6,134,780 and 5,894,680 shares issued and outstanding as of May 31, 2026 and May 31, 2025, respectively) 6,135 5,895
Additional Paid-in Capital 32,909 25,946
Accumulated Other Comprehensive Income 3 3
Accumulated Deficit (374,373) (270,605)
Total Stockholders’ Equity (Deficit) (335,326) (238,761)
Total Liabilities & Stockholders’ Equity (Deficit) 124,649 220,904

Statements of Cash Flows

Description Year ended May 31, 2026 Year ended May 31, 2025
OPERATING ACTIVITIES
Net Loss (103,768) (124,374)
Adjustments to reconcile Net Loss to Net Cash Used in Operating Activities
Depreciation Expense 74,198 74,197
Changes in Assets and Liabilities:
Accrued Salaries - 25,550
Prepaid expense 9,195 (18,295)
Deferred Revenue (4,000) 4,000
Net Cash Used in Operating Activities (24,375) (38,922)
INVESTING ACTIVITIES
Net Cash Used in Investing Activities - -
FINANCING ACTIVITIES
Proceeds from Loan from Related Parties 4,310 26,112
Repayment to Loan from Related Parties - (1,200)
Proceeds from the Sale of Common Stock 7,203 26,841
Net Cash Provided by Financing Activities 11,513 51,865
Net Cash Increase (Decrease) for the Period (12,862) 12,943
Cash at Beginning of Period 12,943 -
Cash at End of Period 81 12,943
SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION:
Cash Paid for:
Interest - -
Income Tax - -

Amounts as printed on the EDGAR/iXBRL face. Labels, columns, and figures are the filing face, not a GAAP stencil. Interactive statements & notes on EDGAR ↗

About Global-Smart.Tech Inc.

Source: Item 1 (Business) from the 10-K filed August 13, 2026. Description as filed by the company with the SEC.

ITEM 1.
Business

General
information about our Company

Global-Smart.Tech Inc. (“the Company”, “we”, “us” or “our”) was incorporated on April
15, 2022 under the laws of the State of Wyoming United States of America. We provide cloud rendering services, operating an advanced platform
designed for 3D interior designers and visualization professionals. The platform leverages graphics processing units (“GPUs”)
to support rendering workflows and improve processing efficiency. Our website is located at https://global-smart.tech.

Plan of Operations

The Company’s business
model centers on cloud rendering services. The Company intends to support future revenue growth by increasing available rendering capacity,
enhancing its platform’s functionality, and continuing to market its services to 3D interior designers, visualization professionals,
and other potential users. As customer demand and platform utilization increase, the Company expects to generate additional revenue from
the sale of rendering capacity. However, the Company’s ability to achieve sustained revenue growth and profitability will depend
on customer adoption, operating costs, access to sufficient computing resources, and the availability of additional financing, if required.

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Monetization Strategy

We generate revenue primarily
through the sale of pricing plans for our cloud rendering services, which are provided through our online platform. Clients initiate a
project request by contacting our team via the “Contacts” section of our website (https://global-smart.tech/contacts/). Following
this initial contact, clients are required to submit a link to their project files stored in a cloud-based storage service.

Read full description ↓

Once the files are received,
our specialists conduct a comprehensive evaluation of the project. This includes analyzing the file contents, assessing data volume, scene
complexity, and necessary rendering parameters. Based on this assessment, we recommend the most suitable pricing plan that aligns with
the project’s technical requirements and the client’s needs.

Our pricing plans vary based
on the number of video cards (10, 25, or 40 GPUs) allocated to the rendering process, as well as the estimated rendering time, which starts
at a minimum of 5 hours. Upon acceptance of the quote, the client proceeds with payment. Following receipt of payment in full, the rendering
process commences. The completed project is then delivered to the client via the email address provided in their initial request.

This consultative and tailored
workflow enables us to efficiently allocate computing resources and deliver high-quality output while ensuring transparency in pricing
and service terms.

Our primary target customers
include 3D interior designers and visualizers in the design industry. We aim to offer a range of flexible and competitive pricing options
to attract clients and maximize revenue potential. This revenue stream is a key driver of our financial growth and sustainability in the
foreseeable future.

Marketing

As part of its future growth
initiatives, the Company intends to evaluate online marketing as a primary strategy for attracting new users and increasing awareness
of its cloud rendering services.

Employees

As of May 31, 2026, the Company had
one employee, Yehor Rodin, President, CEO, Treasurer, Secretary, Director, and two independent directors, Genismarlon Da Silva Nunes,
and Leonel Agustin Peleriti, who are not considered employees. The Company may consider hiring more employees if the need arises.

Offices

Our current registered office
is located at Kava b.b., 85320 Tivat, Montenegro. Our telephone number is +12052165924.

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